From our private database of 44,500+ case briefs, written and edited by humans—never with AI.
McKinney v. United States
United States District Court for the Western District of Texas
76–2 USTC ¶ 9728, 1976 WL 1151 (1976)
Facts
McKinney (plaintiff) worked for the Texas Employment Commission. McKinney began plotting to embezzle money from the Texas Employment Commission in 1956, and in 1966 he embezzled approximately $92,000. McKinney included the $92,000 on his income-tax return as miscellaneous income. In 1969 McKinney was convicted of embezzlement and repaid the Texas Employment Commission. McKinney argued that he acquired the embezzled money under a claim of right and, therefore, was entitled to tax benefits under § 1341 of the Internal Revenue Code.
Rule of Law
Issue
Holding and Reasoning (Roberts, J.)
What to do next…
Here's why 709,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 44,500 briefs, keyed to 983 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
